Singapore legislation
Section 44D
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 44D
Application of certain sections to export service company or firm
(1)
Section 9 shall apply, with the necessary modifications, to an export service company or firm as it applies to a pioneer enterprise.
(2)
Section 40 shall apply, with the necessary modifications, to an export service company as it applies to an export enterprise.
(3)
Sections 49 and 50 shall apply, with the necessary modifications, to an export service company or firm as they apply to an international trading company and for the purposes of such application, the reference in section 49(2) to the export sales of qualifying manufactured goods, Singapore domestic produce and qualifying commodities shall be read as a reference to the provision of qualifying services.